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A query was raised regarding whether a sale of goods intended for export is exempt from VAT when a third party handles the shipment. The DGT ruled that the exemption only applies if the transferor or the non-established purchaser is identified as the exporter in the customs documentation.
Cuestión planteada Se cuestiona acerca de si la operación entre la entidad consultante y el expedidor de la mercancía está sujeta y exenta del impuesto teniendo en cuenta que las mercancías son objeto de expedición fuera del territorio de aplicación del impuesto.
Para que la entrega de bienes destinada a la exportación esté exenta de IVA, debe cumplirse que el transmitente (o un tercero en su nombre) sea quien expida o transporte los bienes apareciendo como exportador ante la Aduana, o que sea el adquirente no establecido quien realice dicha expedición figurando como exportador. En el caso de que el transmitente esté establecido en el territorio, la exención solo procede si en el DUA figura como exportador el transmitente de los bienes y se cumplen los requisitos aduaneros.
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